Natural justice in reassessment proceedings: defective notice and denied hearing led to setting aside and remand.

Reassessment orders were held unsustainable where the impugned orders did not properly refer to the notice said to have been served, the alleged date of receipt was left blank, and the notices and orders were sent together in the same cover. These defects supported the taxpayers' contention that effective notice and a fair opportunity to file objections and be heard were not provided. As the revenue could not rebut the procedural lapses, the manner of passing the orders was treated as perfunctory and contrary to fair procedure. The orders were set aside for violation of natural justice and the matters were remitted for fresh consideration after personal hearing.

---

---

Issues: Whether the reassessment orders could be sustained when the notices said to have been served were not properly referred to in the impugned orders and the petitioners were not afforded a fair opportunity to submit objections and be heard.

Analysis: The impugned orders did not refer to the notice dated 26.11.2014 and even the alleged date of receipt of notice was left blank. The record also indicated that the notices and orders were sent together in the same cover, which supported the petitioners' plea that effective notice and opportunity were lacking. The respondent was unable to rebut these defects. In such circumstances, the manner in which the orders were passed was found to be perfunctory and inconsistent with the requirement of fair procedure.

Conclusion: The impugned orders were liable to be set aside for violation of natural justice and the matters were remitted for fresh consideration after affording personal hearing to the petitioners.

---